The Alton Company Produces Metal Belts

The Alton Company produces metal belts. During the current month, the company incurred the following product costs: Raw materials $100,000
Direct labor $75,000
Electricity used in the Factory $25,000
Factory foreperson salary $3,750
Maintenance of factory machinery $2,000
Alton Company's indirect product costs totaled:

A) $175,000.
B) $30,750.
C) $75,000.
D) $28,750.